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Canada: Transitional rules, rate reduction of Manitoba’s retail sales tax

Canada: Transitional rules, retail sales tax

Certain businesses that do business in Manitoba will be affected by the province’s retail sales tax (RST) rate reduction to 7% (from 8%) effective 1 July 2019. Affected businesses will need to make changes to their systems and processes to reflect the rate reduction.


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The tax authority of Manitoba released transitional rules concerning the RST rate change. The transitional rules specify how the RST will apply to certain goods and services purchased before or after 1 July 2019, and cover:

  • Taxable goods
  • Taxable services (other than utilities)
  • Utilities
  • Prepaid service contracts
  • Professional services
  • Real property contracts
  • Insurance
  • Refunds and credits

Read a June 2019 report [PDF 185 KB] prepared by the KPMG member firm in Canada

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